Value Relevance of Embedded Value and IFRS 4 Insurance Contracts

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Rebecca Chung-Fern Wu ; Audrey Wen-Hsin Hsu (2011)
  • Journal: The Geneva Papers on Risk and Insurance Issues and Practice, volume 36, issue 2 April, pages 283-303

In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevance of financial statements for life insurance firms, with part... View more
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